The Smile Trust

Nonprofit profile at a glance

EIN
472964710
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Miami, FL, USA
Phone
7868777826
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Homeless Centers

Official website

Reported finances

Revenue
$2,183,738
Expenses
$1,788,227
Assets
$1,100,188
Liabilities
$45,069

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • VALENCIA GUNDER (PRESIDENT)
  • DEXTER GUNDER (VICE PRESIDENT)

Highest reported compensation

  • MIYA BROWN (KEY EMPLOYEE): $92,296 total reported compensation
  • VALENCIA GUNDER (PRESIDENT): $87,488 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Smile Trust has taken on the task to provide resources, education, jobs, and housing to combat poverty and homelessness.

What it reported doing in 2025

Community Emergency Operations Center We serve the most vulnerable populations food, water and assist with restoring resilience after man-made and natural disasters. Our goal is to ensure we have all the necessary tools and protocols in place when disaster strikes via emergency mobilization with a rapid response.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 53% for direct work, and 47% for grants.

The verdict

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 22
  • Transparency & Controls: 80
  • Accountability: 23
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.2%; rating input score 23
  • Program expense ratio: 28.3%; rating input score 28
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 72.2%; rating input score 72; 25th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 18.1%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -7.5% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 33.8% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 36% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 23.2% of revenue deployed · 28.3% of spending went to programs
  • Governance: 0 of 3 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $506K in reported program spending
  • Leadership: top reported pay $92K · 4 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 28/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.